The Slovak Republic launched its Value Added Tax regime in 1993. It is known as Daňz pridanej hodnoty (DPH) locally.
Upon succession to the European Union in 2004, the Slovak Republic approved a VAT Act which contains most of the guidance for foreign companies who need to VAT register and complete local VAT returns. The Ministry of Finance, which administers the VAT regime, issues supporting decrees and orders to give further insight into the Act.
Since its accession into the EU in May 2004, Slovakia has fully integrated the EU VAT Directives (laws) into its own laws. This covers the processes for Slovakian VAT registrations, compliance, VAT rates, returns and related declarations.
Should you register for Slovakian VAT?
If a foreign company is providing supplies of goods or services in the Slovak Republic, then it may have to VAT register. Common instances of where this is required include:
- Importing goods into Europe through the Slovak Republic
- Intra-community sales (dispatches) or purchases (acquisitions) of goods from another EU country
- Buying and selling goods in Slovak Republic
- Holding goods under consignment stock arrangements in the Slovak Republic for sales to local customers
- Sales over the internet to Slovakian consumers, subject to a local distance selling registration threshold
- Operating live events with paid admission on the door
- If a company is otherwise a non-VAT trader, but is receiving services in Slovak Republic under the reverse charge rule.
- The self supply of goods.
The Slovak Republic no longer requires a VAT registration for the provision of services following the introduction of the EU VAT Package in 2010.
Note that providers of electronic, broadcast or telecoms services to consumers in Slovakia only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
If you do need to VAT register, read our Slovakian VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Slovak Republic that you should consider. Please read our Slovakian VAT Reverse Charge briefing.
Need help with your Slovakian VAT compliance?
Researching Slovakian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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